Who can be registered as Goods and Service Tax Practitioners under Section 48 of the CGST Act, 2017?

Following persons can be registered as Goods and Service Tax Practitioners: Any person who, (i) is a citizen of India; (ii) is a person of sound mind; (iii) is not adjudicated as insolvent; (iv) has not been convicted by a competent court; and satisfies any of the following conditions, namely that he: 1. is a retired officer of Commercial Tax Department of any State Govt./CBIC who, during service under Government had worked in a post not lower than the rank of a Group-B gazetted officer for a period ≥ 2 years, or 2. is enrolled as a Sales Tax Practitioner or Tax Return Preparer under the erstwhile indirect tax laws for a period of not less than 5 years, or 3. acquired any of the prescribed qualifications 4. has passed Graduate/postgraduate degree or its equivalent examination having a degree in specified disciplines, from any Indian University or a degree examination of any Foreign University recognised by any Indian University as equivalent to degree examination 5. has passed any other notified examination 6. has passed final examination of ICAI/ ICSI/ Institute of Cost Accountants of India Note: Any 5 points may be mentioned.